... landscape and scholarly connections within the field. Findings The findings reveal significant growth in sustainable accounting literature over the study period, with increasing global interest and diverse thematic focuses. Driving themes such as corporate governance and sustainability assessment emerge...

.... This paper examines the impact of insider ownership on the default risk of Japanese firms. Design/methodology/approach We collected data from the Nikkei Corporate Governance Evaluation System (CGES) database for the period 2004–2019. Our final dataset yields 36,116 firm-year observations. We apply a firm...

... of expense variable. Originality/value This paper confirms that dividend regulation serves an important role in corporate governance, which reduces firms' agency costs and thereby decreases cost stickiness. The conclusions shed light on the dividend policies of listed companies and capital market...

...Wenjie Bi; Yujie Wang; Yi Xiang; Feida Zhang Purpose In this paper the authors aim to argue that the existence of a strong corporate governance mechanism (a formal credibility-enhancing mechanism) and the presence of a more trustworthy-looking CEO (an informal credibility-enhancing mechanism...

... corporate governance mechanism in the emerging economy and improve postacquisition performance. The rise in leverage increases the likelihood of postacquisition operating loss, indicating that the costs of debt may outweigh the benefits. Originality/value The findings contribute to the literature...

... to the original publication and authors. The full terms of this licence may be seen at http://creativecommons.org/licences/by/4.0/legalcode CSR disclosure Novel coronavirus COVID-19 SARS-COV-2 Information uncertainty Stakeholder-agency theory Corporate governance Media coverage We examine...